International Students In France: Do They Pay Taxes?

France has been a popular destination for international students, ranking fourth in 2016 among countries with the largest number of international students. While international students in France do not pay taxes, they are still required to file a tax return. This guide will outline the tax obligations and benefits available to international students studying in France, including the different filing statuses, exemptions, and allowances.

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International students in France earning under €4,618 (2020 figure) are not taxed

In France, all residents who spend more than 183 days of the calendar year in the country are required to file an income tax return. This includes international students, even if their income is zero. Filing a tax return does not necessarily mean that you will pay taxes, as it depends on your income and other parameters.

If you are an international student in France and your salary is less than €4,618 (for the 2020 tax year) and you are under 26 years old, you are exempt from paying taxes on this income. Your internship grant, if you have one, is also not taxed, provided it was less than €18,473 in 2020. Additionally, expenses paid as part of voluntary work, including international internships in a company or administration, national youth service, and association-based voluntary work, are not taxed.

If you are under 18, you will automatically be attached to your parents' tax household. If you are 18-25 years old, you can choose to be attached to your parents' tax household or file your taxes individually. Being attached to your parents' tax household may provide certain advantages, such as reducing the amount of family tax. However, if you are covering your own expenses, it is generally recommended to file individually as you may be eligible for tax exemptions and the activity bonus.

To declare your taxes for the first time, you need to go to the tax center (Centre D’impôts) of the department you live in with your ID, house contract, or accommodation certificate with the person's ID as proof of your address. You can choose to fill out a paper tax return or receive the online declaration form for subsequent years.

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International students doing internships must declare income over €18,255 (2019 figure)

As an international student in France, you are required to file an income tax return. This is true even if you are not working full-time or your income is zero. Filing an income tax return is a show of good faith and can help you in the long run if you ever seek a permanent residence card or naturalization. It may also increase your CAF benefits and may exempt you from the taxe de habitation.

There are two ways to file your tax return in France:

• Complete your own return with your own tax number
• Be attached to your parents' tax household as an adult child

If you are over 25 on January 1 of the tax year in question, you must file your taxes individually. If you are under 18, you are automatically attached to your parents' tax household. If you are 18-25 years old, you can choose to file your taxes individually or be attached to your parents' tax household.

If you are under 20 and attached to the family tax household, your parents may receive certain family allowances. If you choose to live in a family home, your parents must declare your income for the year. Additionally, if you have siblings attached to the tax household, their income must also be declared.

As an international student doing an internship in France, you must declare income over €18,255 (2019 figure). This amount is equivalent to approximately $20,500. If your internship income is below this threshold, you do not need to declare it. However, if your internship income exceeds this amount, you only need to declare the part above €18,255. It is important to note that this threshold may change each year, depending on the minimum wage adjustments.

Other important considerations for international students in France include:

• Income from your salary when it amounts to less than €4,441 (for the tax year 2018) to €4,618 (for the tax year 2020) is tax-exempt if you are under 26 years old.
• Your internship grant is not taxable if it was less than €18,473 in 2020.
• Expenses paid as part of voluntary work, including VIE (international internship in a company), VIA (international internship with an administration), VIS (national youth service), and association-based voluntary work, are non-taxable.

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International students under 20 can be attached to their family's tax household

International students in France are not exempt from filing a tax return. However, they do not pay taxes on their income if it is below a certain threshold. For example, in 2020, students under 26 years of age did not pay taxes on their salary if it amounted to less than €4,618.

If you are an international student under 20 years of age, you can choose to be attached to your family's tax household. This means that your income will be included in your family's tax return, and your parents may receive certain family allowances, depending on the situation. However, it is important to note that if you choose this option, your parents are obliged to declare all income received by you and any siblings also attached to the tax household.

There are advantages to filing your own tax return as a student. For example, you can benefit from the housing tax exemption if your income is low. Additionally, you may be eligible for the activity bonus, which is not available if you are attached to your parents' tax household.

When declaring your taxes for the first time in France, you need to go to the tax center (Centre D’impôts) of the department you live in with your ID, house contract, or accommodation certificate with the person’s ID as proof of your address. You can choose to fill out a paper form or receive the online declaration form for subsequent years.

It is worth noting that as an international student in France, you do not pay taxes on your tuition fees, which are already quite low compared to other countries.

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International students must file a tax return, even if their income is zero

International students in France are not exempt from filing a tax return. All residents in France who spend more than 183 days of the calendar year in the country are required to file an income tax return. This means that international students must file a tax return even if their income is zero.

There are two ways to file your tax return in France. You can either complete your own tax return with your own tax number, or you can be attached to your parents' tax household as an adult child. If you are under 18, you will automatically be attached to your parents' tax household. If you are 18-25 years old, you can choose to be attached to your parents' tax household or file your taxes individually. If you are over 25, you must file your taxes individually.

There are advantages to both methods of filing. If you file your own tax return, you can benefit from the housing tax exemption if your income is low. You will also be eligible for the activity bonus, which is not possible if you are attached to your parents' tax household. However, if you are under 20 and choose to be attached to your parents' tax household, your parents may receive certain family allowances.

As a student, you won't be taxed on income from your salary if it is less than €4,441 (for the 2018 tax year) or €4,618 (for the 2020 tax year), provided you are under 26. You also do not need to declare income from internships unless you earned more than €17,763 (for the 2018 tax year) or €18,255 (for the 2019 tax year). If you are on a work-study program, you only need to declare income that exceeds €18,473 (for the 2020 tax year).

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International students in France pay higher tuition fees than EU students

International students in France have long been subject to higher tuition fees than their EU counterparts. In 2016, France was ranked fourth among countries with the largest number of international students, behind only the US, UK and Australia. However, between 2011 and 2016, France recorded an 8.5% decrease in international student numbers.

In response, the French government launched the ""Choose France" strategy in 2018, aiming to increase the number of international students in the country to 500,000 by 2027. A key component of this strategy was a significant increase in tuition fees for non-European students at public universities. As of the 2019-20 academic year, annual tuition fees for non-European students rose to €2,770 for a Bachelor's degree, €3,770 for a Master's, and €380 for a Doctorate. These fees represent a substantial increase from the previous rates of €170, €243, and €380, respectively.

The French government justified these increases by arguing that tuition rates in France are among the lowest globally and that international students do not pay taxes in the country, thus contributing less to the financing of higher education. The additional funds, they argued, would also improve support services for international students.

The decision sparked immediate protests by international students, supported by their national student counterparts. Several universities initially resisted the change, but the minister for higher education reminded them of their obligation to follow the government's decision. Despite the protests, the new rates remain competitive compared to other popular study destinations like the US, UK, Australia, and Canada, where differentiated fees between domestic and international students are common.

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